Brendan Howlin (Wexford, Labour)
Link to this: Individually | In context | Oireachtas source

I assume that the Deputy's question relates to an application for revision of a valuation which has been made to the Commissioner of Valuation. Such applications are considered under Part 6 of the Valuation Act 2001 and a "material change of circumstances" must have occurred since the property was last valued. Each application for revision is considered by a "revision officer" appointed by the Commissioner of Valuation.

The term "Material Change of Circumstances" is defined in the Valuation Act 2001. However, the main criteria for satisfying the rule are as follows:

1. The property is a new property that has never been valued before.

2. The property is an existing property which has been divided into 2 or more separate properties.

3. Two or more existing properties have been amalgamated into a single property.

4. There has been a change in the rateable status of an existing property. This occurs when a property which was previously rateable becomes no longer rateable or a property which was not previously rateable has now become rateable.

5. The property is an existing property whose value has changed by virtue of structural/physical alterations (including damage by fire or other physical cause).

The latter criterion refers to a situation where an existing property undergoes structural or physical alterations which affect the value of the property. This usually refers to extensions, demolitions or other situations where the physical size or nature of the property has changed significantly (either made larger or smaller). It is important to note this condition in its entirety - i.e. the changes to the property must have brought about a change to its value. For example, a minor alteration such as adding a small porch to the front of a building will increase its total size, but may not affect its overall value for rating purposes. Also, a simple change of use is not sufficient on its own to be considered a Material Change of Circumstances, if the physical "bricks and mortar" of the property have not been altered. A change in the economic circumstances of a property (e.g. something which brings about new trading conditions) does not, of itself, constitute a Material Change of Circumstances which would result in a successful application for a revision of valuation. Unless a ratepayer's property meets at least one of the conditions referred to above, the Valuation Office will not be able to legally amend or alter a valuation. If a property satisfies the Material Change of Circumstances condition a revised valuation is determined.

If a person is dissatisfied with a decision of the Valuation Office on his application for a revision of valuation there are a number of opportunities to either make representations on the proposed valuation or to appeal the final valuation to the Commissioner of Valuation and subsequently to the independent Valuation Tribunal. A further appeal can be made to the High Court on a point of law.

I am informed by the Department of the Environment, Community and Local Government that local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001.  The levying and collection of rates are matters for each individual local authority. As with all local charges, the invoicing and collection of due amounts is a matter for the local authority concerned to manage in the light of prevailing local circumstances and in accordance with normal accountancy procedures.